M/s. Sea Trade Shipping, as agent of M/s. Starcam Maritime Pte. Ltd., GANDHIDHAM V. The Income Tax Officer (International Taxation), GANDHIDHAM

MA 42/RJT/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0104 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-01-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 29-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: MANISH VORA

Judgement Text

F Y : : IN THE INCOME TAX APPELLATE TRIBU N AL : RAJKOT BENCH : RAJKOT .. T TR / .. / / BEFORE SHRI T. K. SHARM A JM AND SHRI D. K. SRIVASTAVA AM M. A . NO . 4 2 /RJ T/2012 (ARISEN OUT OF ORDER IN ITA NO. 827 /RJT/201 0 ) P P/ ASSESSMENT YEAR 200 8 - 09 M/S. M. V. FREE ENVOY, V. THE I.T.O.(OSD), M/S. STARCAM MATIRIME PTE. LTD., (INTERNATIONAL TAXATION), 63 ROBINSON ROAD, PLOT NO.32, SECTOR - 3, #04 - 12, SIN GAPORE - 068894. GANDHIDHAM - KUTCH PAN: A DNPK4340H DATE OF HEARING: 11 .0 1.2013 DATE OF PRONOUNCEMENT: 08. 0 2 . 2013 FOR THE ASSESSEE: MANISH VORA, FCA FOR THE REVENUE: AVINASH KUMAR , DR / ORDER .. / / D. K. SRIVASTAVA : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION SEEKING RESTORATION OF I T S APPEAL BEARING ITA NO. 827 /RJT/201 0, WHICH WAS EARLIER DISMISSED BY THIS TRIBUNAL ON 29 - 0 7 - 201 1. 2. THE REASON FOR NOT ENTERING THE APPEARANCE ON THE DATE FIXED FOR HEARING HAS BEE N EXPLAINED AS UNDER: - 2.1 IN THIS REGARD I HUMBLY SUBMIT THAT NOTICE FIXING HEARING ON 27.07.2011 WAS RECEIVED AND I HAD INSTRUCTED MY EMPLOYEE TO SEND IT TO OUR ADVOCATE FOR APPEARANCE, BUT HE MISPLACED THE NOTICE AND FORGOT ABOUT THE SAME. IN THIS RE GARD I AM ENCLOSING HEREWITH MY AFFIDAVIT AND ALSO AN AFFIDAVIT OF MY EMPLOYEE SHRI JITENDRA PARSHOTAM JOSHI FOR KIND PERUSAL AND RECORD. IN THESE CIRCUMSTANCES I HUMBLY REQUEST THAT THE ORDER PA SSED ON 29.07.2011 MAY KINDLY BE RECALLED FOR HEARING, IN TH E INTEREST OF JUSTICE. 3. WE HAVE HEARD BOTH THE PARTIES . NO PREJUDICE WOULD BE CAUSED TO THE OPPOSITE PARTY IF THE APPEAL FILED BY THE ASSESSEE IS RESTORED FOR HEARING AND DISPOSAL ON MERITS. BESIDES, THE SUBMISSIONS MADE BY THE ASSESSEE HAVE NOT BEEN REBUTTED BY THE DEPARTMENT. IN THIS VIEW OF THE MATTER, THE ORDER PASSED BY THIS TRIBUNAL ON 29 - 07 - 201 1 DISMISSING THE AFORESAID APPEAL FOR WANT OF PROSECUTION BY THE ASSESSEE, IS HEREBY RECALLED. M ISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 4 . THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 14 - 02 - 2013. THE AFORESAID DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT. BOTH PARTIES 2 M A 4 2 /RJT/2012 HAVE ASSURED THAT THEY WOULD ENTER APPEARANCE ON 14 - 02 - 2013 WITHOUT WAITING FOR SERVICE OF NOTICE OF HEARING. V I 08 . 0 2 .201 3 V ORDER PRONOUNCED ON 08 . 0 2. 201 3 SD/ - SD/ - ( F.. P / T. K. SHARMA) ( .. E / D. K. SRIVASTAVA) / JUDICIAL MEMBER .201 / ACCOUNTANT MEMBER /RAJKOT : 08.02 . 2013 NVA/ - 8 RJ5 5 / COPY OF ORDER FORWARDED TO: - 1.D / APPELLANT - M/S. M. V. FREE ENVOY, 63 ROBINSON ROAD, , SECTOR - 3, #04 - 12, SINGAPORE - 068894. 2 BRD /RESPONDENT - TH E INCOME - TAX OFFICER(OSD), (INTERNATIONAL TAXATION), GANDHIDHAM - KUTCH 3. Y O / CONCERNED CIT - 4. O - / CIT (A ), GANDHINAGAR 5. BY, F Y, / DR, ITAT, RAJKOT 6. P / GUARD FILE / BY ORDER TRUE COPY. SENIOR PRIVATE SECRETARY, ITAT, RAJKOT 3 M A 4 2 /RJT/2012 4 M A 4 2 /RJT/2012 F Y : : IN THE INCOME TAX APPELLATE TRIBU N AL : RAJKOT BENCH : RAJKOT . . T TR / . . / / BEFORE SHRI T. K. SHARM A JM AND SHRI D. K. SRIVASTAVA AM M. A . NO . 4 0 /RJ T/2012 (ARIS I N G OUT OF ORDER IN ITA NO. 129 /RJT/201 2 ) P P / ASSESSMENT YEAR 200 5 - 06 MOEIZBHAI NAZMUDDIN BHARMAL V. IT O ALI CHAMBER RANGE 5 GAREDIYA KUVA ROAD, RAJKOT RAJKOT PAN: A CYPB8594Q DATE OF HEARING: 11 .0 1.2013 DATE OF P RONOUNCEMENT: 08. 0 2 . 2013 FOR THE ASSESSEE: RU SHIT R. SHETH, ADVOCATE FOR THE REVENUE: AVINASH KUMAR , DR / ORDER . . / / D. K. SRIVASTAVA : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION SEEKING RESTORATION OF HIS APPEAL BEARING ITA NO.129/RJT/2012 WHICH WAS EARLIER DISMISSED BY THIS TRIBUNAL ON 31 - 0 7 - 2012 FOR W ANT OF PROSECUTION BY THE ASSESSEE. 2. IT IS STATED THAT THE ASSESSEE COULD NOT ENTER APPEARANCE ON THE DATE FIXED FOR HEARING OF APPEAL AS HE HAD GONE OUT OF COU NTRY. IN SUPPORT OF HIS SUBMISSION, HE HAS FILED AN AFFIDAVIT DATED 10 - 01 - 2013. 3. WE HAVE HEARD BOTH THE PARTIES. THE ASSESSEE HAS MADE OUT SUFFICIENT CAUSE FOR NOT ENTERING APPEARANCE BEFORE THIS TRIBUNAL ON THE DATE FIXED FOR HEARING OF THE APPEAL. IN THIS VIEW OF THE MATTER, THE EX - PARTE ORDER PASSED BY THIS TRIBUNAL ON 31 - 07 - 2012 DISMISSING THE AFORESAID APPEAL FILED BY THE ASSESSEE FOR WANT OF PROSECUTION IS HEREBY RECALLED. M ISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 4 . THE REGISTR Y IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 14 - 02 - 2013. THE AFORESAID DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT. BOTH PARTIES HAVE ASSURED THAT THEY WOULD ENTER APPEARANCE ON 14 - 02 - 2013 WITHOUT WAITING FOR SERVICE OF NOTICE OF HEARING. V I 08 . 0 2 .201 3 V ORDER PRONOUNCED ON 08 . 0 2. 201 3 SD/ - SD/ - ( F . . P / T. K. SHARMA) ( . . E / D. K. SRIVASTAVA) / JUDICIAL MEMBER / ACCOU NTANT MEMBER /RAJKOT : 08 . 0 2 - 2013 NVA/ - 5 M A 4 2 /RJT/2012 ( F.. P / T. K. SH ARMA) ( .. E / D. K. SRIVASTAVA) / JUDICIAL MEMBER AT0 / ACCOUNTANT MEMBER /RAJKOT : 08 . 0 2 - 2013 NVA/ - 8 RJ5 5 / COPY OF ORDER FORWARDED TO: - 1.D / APPEL LANT - M/S. M. V. FREE ENVOY, 63 ROBINSON ROAD, , SECTOR - 3, #04 - 12, SINGAPORE - 068894. 2 BRD /RESPONDENT - THE INCOME - TAX OFFICER (OSD), (INTERNATIONAL TAXATION), GANDHIDHAM - KUTCH 3. Y O / CONCERNED CIT - 4. O - / CIT (A ), GANDHINAGAR 5. BY, F Y, / DR, ITAT, RAJKOT 6. P / GUARD FILE / BY ORDER SENIOR PRIVATE SECRETARY, ITAT, RAJKOT 1.DATE OF DICTAT ION :21 - 01 - 2013 2.DATE OF PLACING THE DRAFT. :0 4 - 02 - 2013 3.DATE OF APPROVAL OF DRAFT. : 4.DATE OF RETURN FROM JM : 5.DATE OF PRONOUNCEMENT : 6.DATE OF SENDING TO BENCH CLERK : 7.DATE OF RECEIPT BY BENCH CLERK : 8.DATE OF PLACING IT FOR ENDORS EMENT : 9.DATE OF ENDORSEMENT : 10.DATE OF DISPATCH :